Distillers Alcohol regulations in Guernsey
How to import or export liquor and spirits to Guernsey, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
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Licence to make spirits (distillery and bottling)
- Licences needed
- Excise warehouse and distillery approval under the Customs and Excise (General Provisions) Law 1972; Category I (General Off-Licence) or Category A (Standard Licence) under the Liquor Licensing (Guernsey) Ordinance 2006 if selling direct to the public.
- Authority
- Guernsey Customs & Excise (Guernsey Border Agency / Committee for Home Affairs) and The Royal Court of Guernsey
- Documents
- Site plans, equipment specifications, production and storage records, duty deferment security, and fit-and-proper person documentation (including Drug and Alcohol Strategy exam certification for retail liquor licences).
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Registered commercial businesses, freight agents, or licensed liquor traders; private individuals within statutory traveller allowances.
- Licences or registrations
- Customs registration, electronic customs declaration capability via the Guernsey Electronic Movement System (GEMS), and duty deferment guarantee account.
- Authority
- Guernsey Customs & Excise
- Documents
- Commercial invoice, bill of lading/air waybill, proof of origin, customs declaration.
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
Required: no Process: No pre-market product or label registration is required before importation or commercial distribution; products must comply with food information and weights and measures legislation. Authority: Guernsey…
Import rules
Guernsey is part of a Customs Union with the United Kingdom, Jersey, and the Isle of Man; imports from these territories are exempt from import customs duty but remain subject to local Guernsey excise duty. Shipments originating…
Import duty on spirits (HS 2208)
0% for qualifying goods arriving from the UK, Jersey, or Isle of Man; goods from outside the Customs Union are assessed under the UK Global Tariff (UKGT), where standard distilled spirits (HS 2208) generally enter at 0% (subject to product origin and applicable preferential trade agreements).
Excise and taxes
Excise duty on spirits (>1.2% ABV) is £48.80 per litre of pure alcohol (effective 1 January 2026), with a reduced rate of £24.40 per litre of pure alcohol for qualifying independent small distillers. Value Added Tax (VAT) / Goods…
Retail and distribution
Private licensed trade; no state monopoly. Retail sales are regulated by the Royal Court under the Liquor Licensing (Guernsey) Ordinance 2006. Off-premises retail operates under a Category I (General Off-Licence) with permitted…
Online sale and delivery
allowed, restricted. Online ordering and delivery are permitted under a Category I General Off-Licence; deliveries are limited to permitted licensing hours, alcohol cannot be handed to anyone under the age of 18, and mandatory…
Labelling
Aligns with UK and EU standards for spirit drinks under the Weights and Measures (Guernsey and Alderney) Law and food information regulations: mandatory product denomination, nominal volume, alcoholic strength (% ABV), lot/batch…
Advertising
Commercial advertising is permitted but subject to the UK Advertising Standards Authority (ASA) / CAP Code rules and the Guernsey Liquor Licensing Ordinance provisions, which prohibit irresponsible promotions, volume-based…
Legal definitions of spirits
Statutory definitions classify spirits as potable spirits with an alcoholic strength exceeding 1.2% ABV; commercial spirit drink categories, minimum ABVs (e.g., 40% ABV for whisky and brandy, 37.5% ABV for gin, vodka, and rum),…
Dry or restricted areas
None (all parishes permit the sale of alcohol under court licence; Alderney and Sark maintain separate local legal regimes within the Bailiwick).
Recent changes
States of Guernsey adjusted spirits excise duty rates to £47.24 per litre of pure alcohol in October 2024, rising to £48.80 per litre of pure alcohol effective 1 January 2026. Formal implementation of a 50% relief rate (£24.40…
Opportunities for exporters
Guernsey offers a prosperous, premium-leaning consumer market with 0% VAT/GST and tariff-free movement for spirits sourced through the UK and Crown Dependencies customs union. However, exporters face relatively high volumetric…
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